Cce, Coimbatore vs M/S. R.K. Extrusion on 8 January, 2010
As regards the impugned goods seized from the custody of M/s.R.K. Extrusions, in the light of the decision of the Honble Bombay High Court in the case of Gawar Construction Ltd. (supra), the arguments advanced on behalf of the department by the Ld. JCDR cannot be accepted. The department clearly faulted in not issuing a separate Show Cause Notice to M/s. R.K. Extrusions. As such, the decision of the lower appellate authority in setting aside the confiscation in respect of the impugned goods seized from the custody of M/s.R.K. Extrusions is upheld. The departments appeal No. E/128/2008 is partly allowed in the above terms. As regards the appeal No. E/129/2008, filed against Shri V. Balaraman, the same is dismissed as the departments appeal is only against the order of setting aside the confiscation of the goods and not against the order passed in respect of Shri V. Balaraman.